The Electronic Income Tax Audit System under Amended Income Tax Law No. 113 of 1982

Abstract

Tax auditing is considered one of the effective tools used by tax administrations to address the problem of tax evasion and to promote the principles of certainty and tax justice,thereby ensuring greater tax compliance among taxpayers.with the tremendous advancement  in information technology,some countries have adopted this technology in carrying out governmental administrative tasks and activities (e-government).

In the field of tax administration,the concept of electronic tax auditing has emerged,it is based on the use of information and communication technology in conducting tax audits,which enables the auditing process to be completed with less  effort,lower cost ,and in a shorter time,this contributes to increasing tax revenues and compating tax evasion,in addition to avoiding many of the shortcomings associated with traditional tax auditing methods.

This modern tax auditing system is still in the process of formation and development establishing  a comprehensive and integrated electronic tax auditing system requires further research and studies in this field ,which are still relatively limited due to the novelty of the subject. This research aims to clarify the nature of the tax audit system—specifically its concept—and the key elements upon which it is based.

The research comprises two sections: the first is dedicated to explaining the concept of the electronic tax audit system, while the second outlines its primary elements. Finally, the study presents a set of conclusions and recommendations.